UCSD POLICY AND PROCEDURE MANUAL
FINANCIAL ADMINISTRATION -- PAYROLL
Section: 395-10 Supplement I Page 1
Effective: 1/1/2012
Supersedes: 7/1/2011
Issuing Office: Business & Financial Svcs – Payroll
SCHEDULE OF EMPLOYER MATCHING CONTRIBUTION RATES (REVISED 1/1/2012)
Program
I
II
Account
Last
Rate
Change
Employer Contribution
Employee
Contribution
Required
RETIREMENT
UCRP-FICA / DCP-FICA
668600
7/1/2011
7.00% of covered wages (1)
3.50% of first 106,800
3.50% Thereafter less
$19.00 a month. (6)
DCP-Summer Salary
668650
7/1/2011
3.50 % of Summer Salary
3.50% of Summer
Salary
UCRP-Non FICA
Regular Employees
668600
7/1/2011
7.00% of covered wages (1)
3.50% less $19.00/mo
Safety Class Employees
668600
7/1/2011
7.00% of covered wages (1)
4.50% less $19.00/mo
Tier Two Employees
668600
7/1/2011
7.00% of covered wages (1)
3.50% less $19.00/mo
OASDI
668300
1/1/2012
6.20% of the first $110,100.00 of
earnings during calendar year (2)
4.20% of the first
$110,100 earnings
during the calendar
year.
MEDICARE
668310
1/1/1994
1.45% of all earnings during
calendar year (3)
1.45% of all earnings
during the calendar
year.
GROUP HEALTH
INSURANCE PROGRAM
Please note that the contributions rates may not apply to some bargaining units (5).
ACTIVE EMPLOYEES
Pay Band 1
Salary $48,000 & Under
668900
1/1/2012
Health Net Blue and Gold HMO (HB):
$539.99
$971.98
$1087.35
$1519.34
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$23.08
$41.55
$95.10
$113.56
Health Net HMO (HN):
$539.99 per month-single party
$971.98 per month-adult + child(ren)
$1087.35 per month-two party
$1519.34 per month-family
$79.27
$142.69
$213.10
$276.52
Kaiser Permanente (KS) and (KN):
$496.32
$893.37
$1042.27
$1439.33
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$8.07
$14.53
$16.95
$23.40
Anthem Blue Cross Plus (BC):
$539.99
$971.98
$1087.35
$1519.34
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$75.24
$135.43
$204.63
$264.83
Anthem Blue Cross PPO (BP):
$539.99
$971.98
$1087.35
$1519.34
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$52.57
$94.63
$157.02
$199.09
1|Page
UCSD POLICY AND PROCEDURE MANUAL
FINANCIAL ADMINISTRATION -- PAYROLL
Section: 395-10 Supplement I Page 2
Effective: 1/1/2012
Supersedes: 7/1/2011
Issuing Office: Business & Financial Svcs – Payroll
SCHEDULE OF EMPLOYER MATCHING CONTRIBUTION RATES (REVISED 1/1/2012)
Program
Account
Last
Rate
Change
Employer Contribution
Employee
Contribution
Required
Anthem BC Lumenos HRA (BL)
$513.02
$923.43
$1077.34
$1487.76
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$8.07
$14.53
$16.95
$23.40
Kaiser Umbrella (KU):
$539.99
$971.98
$1087.35
$1519.34
668540
1/1/2012
Core Medical (CM):
$98.05
$176.49
$205.91
$284.35
Pay Band 2
Salary $48,001 to &96,000
668900
1/1/2012
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$95.92
$172.66
$248.06
$324.80
None
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
Health Net Blue and Gold HMO (HB):
$503.94
$907.09
$1005.05
$1408.20
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$59.13
$106.44
$177.40
$224.70
Health Net HMO (HN):
$503.94 per month-single party
$907.09 per month-adult + child(ren)
$1005.05 per month-two party
$1408.20 per month-family
$115.32
$207.58
$295.40
$387.66
Kaiser Permanente (KS) and (KN):
$460.27
$828.48
$959.97
$1328.19
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$44.12
$79.42
$99.25
$134.54
Anthem Blue Cross Plus (BC):
$503.94 per month-single party
$907.09 per month-adult + child(ren)
$1005.05 per month-two party
$1408.20 per month-family
$111.29
$200.32
$286.93
$375.97
Anthem Blue Cross PPO (BP):
$503.94 per month-single party
$907.09 per month-adult + child(ren)
$1005.05 per month-two party
$1408.20 per month-family
$88.62
$159.52
$239.32
$310.23
Anthem BC Lumenos HRA (BL)
$476.97
$858.54
$995.04
$1376.62
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$44.12
$79.42
$99.25
$134.54
2|Page
UCSD POLICY AND PROCEDURE MANUAL
FINANCIAL ADMINISTRATION -- PAYROLL
Section: 395-10 Supplement I Page 3
Effective: 1/1/2012
Supersedes: 7/1/2011
Issuing Office: Business & Financial Svcs – Payroll
SCHEDULE OF EMPLOYER MATCHING CONTRIBUTION RATES (REVISED 1/1/2012)
Program
Account
Last
Rate
Change
Employer Contribution
Employee
Contribution
Required
Kaiser Umbrella (KU):
668540
1/1/2012
$503.94 per month-single party
$907.09 per month-adult + child(ren)
$1005.05 per month-two party
$1408.20 per month-family
$131.97
$237.55
$330.36
$435.94
Core Medical (CM):
None
$98.05
$176.49
$205.91
$284.35
Pay Band 3
Salary $96,001 to &144,000
668900
1/1/2012
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
Health Net Blue and Gold HMO (HB):
$466.94
$840.49
$931.29
$1304.84
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$96.13
$173.04
$251.16
$328.06
Health Net HMO (HN):
$466.94
$840.49
$931.29
$1304.84
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$152.32
$274.18
$369.16
$491.02
Kaiser Permanente (KS) and (KN):
$423.27
$761.88
$886.21
$1224.83
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$81.12
$146.02
$173.01
$237.90
Anthem Blue Cross Plus (BC):
$466.94
$840.49
$931.29
$1304.84
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$148.29
$266.92
$360.69
$479.33
Anthem Blue Cross PPO (BP):
$466.94
$840.49
$931.29
$1304.84
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$125.62
$226.12
$313.08
$413.59
Anthem BC Lumenos HRA (BL)
$439.97
$791.94
$921.28
$1273.26
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$81.12
$146.02
$173.01
$237.90
Kaiser Umbrella (KU):
$466.94
$840.49
$931.29
$1304.84
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$168.97
$304.15
$404.12
$539.30
3|Page
UCSD POLICY AND PROCEDURE MANUAL
FINANCIAL ADMINISTRATION -- PAYROLL
Section: 395-10 Supplement I Page 4
Effective: 1/1/2012
Supersedes: 7/1/2011
Issuing Office: Business & Financial Svcs – Payroll
SCHEDULE OF EMPLOYER MATCHING CONTRIBUTION RATES (REVISED 1/1/2012)
Program
Account
668540
Last
Rate
Change
1/1/2012
Employer Contribution
Core Medical (CM):
$98.05
$176.49
$205.91
$284.35
Pay Band 4
Salary $144,001 & Over
668900
1/1/2012
Employee
Contribution
Required
None
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
Health Net Blue and Gold HMO (HB):
$428.63
$771.53
$854.87
$1197.77
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$134.44
$242.00
$327.58
$435.13
Health Net HMO (HN)
$428.63
$771.53
$854.87
$1197.77
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$190.63
$343.14
$445.58
$598.09
Kaiser Permanente (KS) and (KN):
$384.96
$692.92
$809.79
$1117.76
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$119.43
$214.98
$249.43
$344.97
Anthem Blue Cross Plus (BC):
$428.63
$771.53
$854.87
$1197.77
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$186.60
$335.88
$437.11
$586.40
Anthem Blue Cross PPO (BP):
$428.63
$771.53
$854.87
$1197.77
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$163.93
$295.08
$389.50
$520.66
Anthem BC Lumenos HRA (BL)
$401.66
$722.98
$844.86
$1166.19
668540
1/1/2012
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$119.43
$214.98
$249.43
$344.97
Kaiser Umbrella (KU):
$428.63 per month-single party
$771.53 per month-adult + child(ren)
$854.87 per month-two party
$1197.77 per month-family
$207.28
$373.11
$480.54
$646.37
Core Medical (CM):
None
$98.05
$176.49
$205.91
$284.35
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
4|Page
UCSD POLICY AND PROCEDURE MANUAL
FINANCIAL ADMINISTRATION -- PAYROLL
Section: 395-10 Supplement I Page 5
Effective: 1/1/2012
Supersedes: 7/1/2011
Issuing Office: Business & Financial Svcs – Payroll
SCHEDULE OF EMPLOYER MATCHING CONTRIBUTION RATES (REVISED 1/1/2012)
Program
III
Account
Last
Rate
Change
Employer Contribution
Employee
Contribution
Required
GROUP DENTAL INSURANCE
668950
1/1/2012
Delta Dental PPO (D1)
None
$43.96 per month-single party
$90.65 per month-adult + child(ren)
$82.59 per month-two party
$148.19 per month-family
Delta Care USA / PMI (D3)
$22.38
$39.03
$38.41
$55.07
IV
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
GROUP VISION INSURANCE
668830
1/1/2012
Vision Service Plan:
$11.76
$11.76
$11.76
$11.76
V
None
None
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
POST EMPLOYMENT BENEFITS
OPEB (Replaces Retiree Annuitant)
668231
7/1/2011
3.51% of payroll subject to
retirement
None
Benefit Administration
668995
7/1/2010
0.17% of payroll subject to
retirement
None
VI
WORKERS' COMPENSATION
INSURANCE
668500
7/1/2011
$0.59 per $100 of covered wages19900 funded employees
$2.05 per $100 of covered wageshospital employees
$2.05 per $100 of covered wagesmedical group employees
$0.59 per $100 of covered wagesany other employees
$0.59 per $100 of covered wagesfederal funded employees
None
VII
EMPLOYEE SUPPORT
PROGRAMS
668530
11/1/1990
$ .23 per $100 of covered wages19900 funded employee
$ .12 per $100 of covered wageshospital employee
$ .23 per $100 of covered wagesany other employee
None
VIII
UNEMPLOYMENT
INSURANCE
668520
7/1/2011
Percentage of all salaries and wages
paid to covered employee, including
perquisites, overtime differentials,
etc. based on fund source as follows:
.09% - General Funds
.00% - Federal Funds
.00% - Hospital Funds
.55% - All Other Funds
None
Career Coverage
668980
1/1/2007
$4.34 per eligible employee per mo
None
Core Coverage
668560
1/1/1996
$ .47 per eligible employee per mo
None
IX
GROUP LIFE INSURANCE
5|Page
UCSD POLICY AND PROCEDURE MANUAL
FINANCIAL ADMINISTRATION -- PAYROLL
Section: 395-10 Supplement I Page 6
Effective: 1/1/2012
Supersedes: 7/1/2011
Issuing Office: Business & Financial Svcs – Payroll
SCHEDULE OF EMPLOYER MATCHING CONTRIBUTION RATES (REVISED 1/1/2012)
Program
X
NON-INDUSTRIAL
DISABILITY INSURANCE
Account
Last
Rate
Change
Employer Contribution
Employee
Contribution
Required
668800
1/1/2009
$6.71 per eligible employee a mo(4)
None
XI
INCENTIVE AWARD PROGRAM
668945
1/1/2012
None
None
XII
STAFF RECOGNITION
DEVELOPMENT AWARD
668945
1/1/2012
None
None
XIII
POST DOC RATES
Health Post Doc
668720
1/1/2012
HMO-Health Net
$385.71 per month-single party
$675.02 per month-adult + child(ren)
$916.30 per month-two party
$1164.45 per month-family
$7.87
$13.78
$28.34
$36.01
PPO-Health
$368.14
$636.76
$895.54
$1124.36
Dental Post Doc
668710
1/1/2012
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
$30.00
$60.00
$60.00
$90.00
Dental HMO-Health Net
$9.18
$17.45
$16.50
$25.71
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
None
Dental PPO - Principal
$26.41
$60.76
$54.50
$97.44
Vision Post Doc
668730
1/1/2012
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
None
HMO-Health Net
$4.09
$7.61
$6.82
$11.65
per month-single party
per month-adult + child(ren)
per month-two party
per month-family
None
PSBP Sup Dis
668800
1/1/2012
None
$7.95
PSBP Life Ins. and AD& D
668750
1/1/2011
$3.15 per month
None
PSBP Short-Term Disability
668740
1/1/2011
$8.82 per month
None
PSBP Broker Fee & Adm
668760
1/1/2012
$9.83 per month
None
PSBP Worker’s Compensation
Employee TC-3252
668500
1/1/2012
Refer to - VI WORKERS' COMP
None
Fellows & Paid Directs
668500
1/1/2012
$23.73 per month
None
6|Page
UCSD POLICY AND PROCEDURE MANUAL
FINANCIAL ADMINISTRATION -- PAYROLL
Section: 395-10 Supplement I Page 7
Effective: 1/1/2012
Supersedes: 7/1/2011
Issuing Office: Business & Financial Svcs – Payroll
SCHEDULE OF EMPLOYER MATCHING CONTRIBUTION RATES (REVISED 1/1/2012)
Program
Account
Last
Rate
Change
Employer Contribution
Employee
Contribution
Required
FOOTNOTES
(1)
Covered wages are regular straight time and sea pay for PERS members. Covered wages for UCRP members include all
wages except overtime, sea pay differential, additional negotiated salary ( Y Factor ), incentive ( Z Factor ) compensation, and Gencomp
differential for Medical School faculty.
(2)
The OASDI tax rate for 2012 is 6.20% of the first $110,100.00, a maximum contribution total of $6,826.20. Certain deductions are taken
before OASDI which include out of pocket expenses for Health Insurance, Dependent Care, Healthcare Reimbursement Account and Pretax transportation benefits. OASDI contributions are required from all career status employees (and matched by employers) hired after
March 1976 with the exception of the following a) non-resident* aliens with F-1 or J-1 visas performing services to carry out the purposes
for which they were admitted to the United States; b) non-resident aliens whose wages are subject to taxes or contributions under a social
security system of a foreign country with which the United States has a tax treaty; and c) employees who were rehired and had elected
not to contribute to the Social Security Program in the balloting of April 1976. Employees with OASDI deductions have their PERS
retirement contributions reduced by excluding from the calculation of the PERS retirement contributions, one third of the first $400 of salary
wages per month for the entire calendar year.
(3)
As of January 1, 1994 there will be no limit to wages against which the application of Medicare tax rate shall apply. Certain deductions are
taken before Medicare which includes out of pocket expenses for Health Insurance, Dependent Care, Healthcare Reimbursement
Accounts and Pre-tax transportation benefits. Medicare contributions are required from all employees ( and matched by employers ) hired
or rehired after March 31, 1986 with the exception of the following: (a) non-resident* aliens with F-1 or J-1 visas performing services to
carry out the purposes for which they were admitted to the United States; b) non-resident aliens whose wages are subject to taxes or
contributions under a social security system of a foreign country with which the United States has a tax treaty; and c) registered students
who are regularly attending classes at the University.
*Non-resident for tax purposes as defined by the IRS Publication 519
(4)
Employees may supplement this protection voluntarily by purchase of the University's Employee Paid Disability insurance.
(5)
Premium expense for specific Collective bargaining units’ may differ due to bargaining agreements and may vary based on Employee
deduction, representation and salary band. Please contact the Payroll office for specific premium expense costs.
(6)
Employee contributions rates may differ based on bargaining units representation.
Bargaining Units
Employee Contributions
RX and TX
3.0% of first 110,100.00, 3.50 thereafter, less $19.00 a month.
EX and SX
4.23% less $19.00 a month.
BX, CX, HX, IX, K6, LX, NX, PA, PX, and 99s
3.5% less $19.00 a month
7|Page